THE INFLUENCE OF INFORMATION ASYMMETRY, PROFITABILITY, LEVERAGE, AND GROWTH ON EARNINGS MANAGEMENT

Abstract

The purpose of this research is to determine the effect of information asymmetry, profitability, leverage, and growth on earnings management on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The research uses a sample of 73 companies each year. The method of analysis used is panel data regression analysis with E-views 9.0. The results of the research with a significance level of 5% shows that information asymmetry and leverage have no effect on earnings management while profitability and growth have positive effect on earnings management.